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Notice of the Ministry of Finance and the State Administration of Taxation on Issues concerning the Exemption of Individual Income Tax from the Lump-sum Compensation Income Obtained by Employees from Employers' Termination of Labor Relationship with Them
[Partially Invalid]
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財政部、國家稅務總局關于個人與用人單位解除勞動關系取得的一次性補償收入征免個人所得稅問題的通知
[部分失效]
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【法寶引證碼】
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Notice of the Ministry of Finance and the State Administration of Taxation on Issues concerning the Exemption of Individual Income Tax from the Lump-sum Compensation Income Obtained by Employees from Employers' Termination of Labor Relationship with Them
(September 10, 2001, No. 157 [2001] of the Ministry of Finance and the State Administration of Taxation)
The public finance departments (bureaus) and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning, and the Finance Bureau of Xinjiang Production and Construction Corps,
In order to further support enterprises, public institutions, organs, social groups and other employers in promoting the labor and personnel system reform, appropriately settle relevant persons, and maintain social stability, the issues concerning the exemption of individual income tax from the lump-sum compensation income obtained by employees from employers' termination of labor relationship with them are hereby clarified as follows:
| | 財政部、國家稅務總局關于個人與用人單位解除勞動關系取得的一次性補償收入征免個人所得稅問題的通知
（２００１年９月１０日 財稅〔２００１〕１５７號）
各省、自治區、直轄市、計劃單列市財政廳（局）、地方稅務局，新疆生產建設兵團財務局：
為進一步支持企業、事業單位、機關、社會團體等用人單位推進勞動人事制度改革，妥善安置有關人員，維護社會穩定，現對個人因與用人單位解除勞動關系而取得的一次性補償收入征免個人所得稅的有關問題通知如下：
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I. Where any employee obtains lump-sum compensation income (including economic compensation, living allowances and other subsidies granted by an employer) from the employer's termination of labor relationship with him/her, the part of the income which is no more than three times the average wage amount of employees in local area in the previous year shall be exempt from individual income tax, and the individual income tax on the excessive part shall be calculated and collected in accordance with the relevant provisions of the Notice of the State Administration of Taxation on Issues concerning the Collection of Individual Income Tax on the Economic Compensation Obtained by Employees from Rescission of Labor Contracts (No. 178 [1999] of the State Administration of Taxation).
．．．．．． | | 一、個人因與用人單位解除勞動關系而取得的一次性補償收入（包括用人單位發放的經濟補償金、生活補助費和其他補助費用），其收入在當地上年職工平均工資３倍數額以內的部分，免征個人所得稅；超過的部分按照《國家稅務總局關于個人因解除勞動合同取得經濟補償金征收個人所得稅問題的通知》（國稅發〔１９９９〕１７８號）的有關規定，計算征收個人所得稅。
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